Hotel Motel Tax Reporting 2017 During the 2017 regular session, the legislature passed S.B. 1221, which aims to improve transparency about the hotel occupancy tax by requiring cities to file an annual report with the comptroller that includes the city’s hotel occupancy tax rate, the amount of revenue generated by the tax, and the amount and percentage of the revenue spent for each purpose. The following chart is intended to meet the new reporting requirements.